Learn how to claim back Statutory Sick Pay for your employees
In spring, the Government introduced the Coronavirus Statutory Sick Pay Rebate Scheme, where employers can claim back sick pay paid to their employees due to coronavirus. Find out more about how it works.
You can claim back SSP for current or former employees.
Up to two weeks.
You can only claim back SSP for employees who were sick due to something related to coronavirus.
What are the other conditions of the scheme?
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You must have already paid your employees their sick pay
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The employee must have been sick due to a coronavirus related sickness. Details on what constitutes a coronavirus related sickness is covered further down this page.
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You must have already paid your employees their sick pay.
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You use a PAYE payroll scheme that started on or before 28 February 2020.
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You had fewer than 250 employees on your PAYE payroll schemes on 29 February 2020.
A coronavirus related sickness is when
- Someone was self-isolating on or after 13 March because they had coronavirus symptoms or someone they live with had symptoms.
- Someone has been shielding at any time since 16 April 2020.
- Someone was self isolated on or after 6 July 2020 because someone in their support bubble or extended household had symptoms or tested positive for coronavirus.
- Someone tests positive for coronavirus since 5 August 2020.
- Someone was self isolated on or after 26 August because a doctor or another healthcare professional told them to before they had hospital surgery.
Employees that are only self isolating upon entering the UK do not qualify for coronavirus SSP.
A doctor’s note is not required to make a claim. Optionally, employers can obtain a isolation note from NHS 111 or a shielding note for a doctor or health professional to state that an employee was shielding due to being at high risk of becoming severely ill from coronavirus.
The employee can request it from the doctor, health professional or health agency that has advised shielding.
- Full time employees.
- Part time employees.
- Employees employed on agency contracts.
- Employees employed on flexible or zero hour contracts.
- Employees on a fixed term contract. The claim can only be made for the duration of the contract.
You can claim for Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE) employees providing
- A PAYE scheme was created/started on or before 28 February 2020.
- The company has fewer than 250 employees (include those coming in via TUPE) across all PAYE schemes on 28 February 2020.
What if I did not have a PAYE scheme created on or before 28 February 2020?
- If the previous employer had a scheme on or before 28 February 2020 and less than 250 employees across all of their PAYE schemes, you can make a claim
Of course, and as mentioned above, you can only claim on SSP you paid, not the previous employer.
You can claim for both schemes provided that you’re not claiming for the same time period.
You can make one claim for each occasion your employee is sick due to a coronavirus related sickness.
How do I make sure my claim is accepted?
Apart from making sure you meet the clauses and conditions, the key to a successful claim is good record keeping. Remember to:
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Record the dates employees were away due to Covid-19
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Make special note of the qualifying days. Remember you can only claim two weeks worth of coronavirus SSP
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The specific reason within the categories of Covid-19 related illnesses that they were off for. These are covered above.
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Note down the employees National Insurance (NI) number.
Have these records saved efficiently so you can conveniently dig them out when you make a claim or if HMRC ask for proof in light of a dispute. Legally, you have to keep the records until 31 December 2024.